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2022-12-31-accounts

Charity Number: 1120932 Company Number: 06317689

Network for Africa

Annual Report and Financial Statements

for the year ended

31st December 2022

NETWORK FOR AFRICA

TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT) FOR THE YEAR ENDED 31 DECEMBER 2022

The trustees present their report and the audited financial statements for the year ended 31 December 2022.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charitable company’s government document, the companies Act 2006 and “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective January 2019)”.

1. Objectives and activities

Network for Africa (N4A) works with communities in the aftermath of conflict and genocide. We work in subSaharan Africa in the aftermath of conflict and genocide. We help forgotten survivors left behind by the world after the fighting stops and the disaster relief moves on. Working with local partner organisations, we listen to what communities tell us they need, so that we can offer sustained support and help them overcome the paralysis of trauma and mental ill-health in order to rebuild their lives. We currently have mental health projects in Rwanda, Sierra Leone and Uganda, where we are working to bridge the gap in community mental health services but building affordable, appropriate and sustainable community mental health programmes. An integral part of our sustainability is providing livelihood inputs once participants are well enough, so that they can earn an income, break the cycle of poverty and avoid falling back into mental ill health.

The trustees of the charity have given due regard and adhere to the Charity Commission’s guidance in public benefit.

2. Summary and Review of 2022

It is encouraging to see a growing awareness of mental health and how it impacts on every aspect of our daily lives. However, despite this higher profile, there is little evidence of corresponding investment in mental health services. The statistics paint a clear picture of the need - one in eight people worldwide suffer from a mental disorder (WHO 2022). In post-conflict settings this figure is higher – a 2019 study estimates more than one in five people in post-conflict settings have “depression, anxiety disorder, post-traumatic stress disorder, bipolar disorder, or schizophrenia” (Lancet 2019). Meanwhile suicide accounts for more than 1 in every 100 deaths and is the fourth leading cause of death among young people globally. Over three-quarters of suicides occur in lowand middle-income countries, and “experiencing conflict, disaster, violence, abuse, or loss and a sense of isolation are strongly associated with suicidal behaviour” (WHO 2021). There is a growing body of research into the prevalence of inherited and intergenerational trauma in the aftermath of conflict and disaster.

By continuing to focus our work in Rwanda, Sierra Leone and northern Uganda, N4A is bringing mental health services to communities that have been affected by conflict, leaving a legacy of trauma and hardship. Added to this is the impact of Covid-19 that saw levels of anxiety and depression in the first year of the pandemic rise by 25% according to WHO (2022). Climate change, the war in Ukraine and inflation have all driven up poverty and exacerbated mental illness in each of the countries where we work.

N4A works with organisations in Rwanda, Sierra Leone and Uganda to strengthen local mental health services and address the psychological, social and health problems created by conflict that prevent community members from rebuilding their lives after the conflict has ended. This work is not a quick fix. It requires a minimum 3-year commitment and investment that provides sustainable, local solutions and tangible long-term impact. Our local partners are all embedded within their communities, meaning they have excellent relationships and connections with these communities, as well as an understanding of the local power structures and contexts in which they operate.

We begin with raising awareness about the signs and symptoms of mental illness in order to ‘normalise’ its occurrence, reduce stigma, share experiences and provide solutions. Many will have been isolated and stigmatised for years, along with their caregivers who are mostly female family members.

NETWORK FOR AFRICA

TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT) FOR THE YEAR ENDED 31 DECEMBER 2022

We then set up mental health clinics through local health systems, where treatment is made freely available. This is where clients engage in mental health education talks to encourage adherence to treatment and healthy living, and where they meet others in a similar situation, and go on to form self-help groups. These groups meet regularly, provide a support network, begin savings and loans, and eventually receive start-up items to develop small income generating activities.

These income generating activities grow over time, keep poverty at bay whilst boosting self-esteem and confidence and providing sufficient savings to pay for necessary medication and avoid relapse. All this is done under the watchful eye of the local organisations whose staff provide mental health counselling and livelihood support, peer counselling training so the participants can learn to support others, and advocacy advice so they can lobby local government for improved resources and ‘find their voice’.

Training and up-skilling of clients to undertake key roles is a central component of all our projects, ensuring that skills and professional development remain in the local community, in order to promote sustainability.

Running concurrently and with equal importance, is the programme of strengthening local community structures and networks. This encompasses mental health training for local health workers at the health centres so that they can recognise the signs and symptoms of mental illness and make timely referrals, as well as assisting at the monthly mental health clinics. The longer-term goal is that they take over the running of the mental health clinics, ensuring sustainability.

We also provide training with groups of local duty-bearers - those with an influencing role in their communities e.g. teachers, religious leaders, local government officials, police officers etc. These people are the ‘eyes and ears’ of the community and can help reinforce positive messaging about mental illness, and signpost the support mechanisms that exist. And finally, the community health teams[1] who provide the all-important link between community members and local health services are also trained. This approach maximises outreach and has a multiplier effect.

None of this would be possible without the hard work and dedication of our partner organisations, to whom we owe a debt of gratitude. We support them by providing continuing professional development, listening to their training needs and investing appropriately, raising funds to provide security for their programmes of work, supporting them in their local fundraising, helping them with their monitoring and evaluation so that they can demonstrate their impact and ensuring that their mental health teams are supported in their work with clinical supervision in counselling.

In Rwanda we work with Survivors Fund (SURF), running a community-based peer counselling programme, supporting young survivors of the 1994 Genocide against the Tutsi – helping them talk about their trauma and address their post-traumatic stress disorder. In 2022 we introduced a livelihoods programme. SURF supports survivors through working with survivor-led organisations. It is a UK registered charity, managed and run from its head office in Kigali, Rwanda. In Sierra Leone and Uganda , we work with Conforti Community Aid Children Organisation’s Port Loko branch (Conforti Port Loko) and Basic Needs UK in Uganda (BNUU) respectively, supporting people with mental illness and their caregivers to conduct livelihood activities and save money in their self-help groups, while continuing to support community mental health activities – counselling, community outreach and education, mental health clinics and provision of medication. Conforti is a Sierra Leonean NGO based in Freetown and Port Loko, which addresses the educational and welfare needs of young people including their mental health. BNUU is a Ugandan NGO that supports access to mental health services through training, research, advocacy and awareness raising, targeting clients with mental disorders.

1 Known as Village Welfare Committees in Sierra Leone, and Village Health Teams in Uganda

NETWORK FOR AFRICA

TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT) FOR THE YEAR ENDED 31 DECEMBER 2022

Covid-19 – While the worst of the pandemic has subsided, and vaccination rates have increased and now plateaued, the social, political and economic effects of the pandemic and of Covid-19 prevention measures continue to have a significant impact in Rwanda, Sierra Leone and Uganda. For example, school dropout rates have increased with poorer children less likely to return after schools reopened, while food insecurity, sexual and gender-based violence, weakened health systems and ultimately, poverty, have increased as a direct result of the pandemic (UN 2022).

Climate change – This is already having a detrimental impact in all three countries where we work, as well as to sub-Saharan Africa more widely – the region of the world that has produced the lowest per capita emissions, yet is most vulnerable to the effects of climate change. Our project participants in Sierra Leone and Uganda are experiencing food insecurity directly linked to the disruption of their annual rainy seasons impacting on their own and their communities’ farming. The rains also occurred later than is usual in Rwanda, and have been heavier in recent years, leading to disruption of project participants’ agricultural activities.

War in Ukraine – The war in Ukraine and its economic fallout continues to cause severe economic problems in sub-Saharan Africa. The price of fuel rose dramatically during 2022, negatively impacting on our project budgets given the distances the team members have to travel on motorbikes to cover large rural areas. It is also increasing food insecurity, especially among those who are already most vulnerable such as our clients, increasing stress, making it harder for people to adhere to mental health medication, and putting a greater number of our clients at risk of falling into extreme poverty. Finally, it affects our project participants’ purchasing power for their income generating activities.

Plans for the future – Whilst we have been developing ideas for replicating our work in other areas, notably Cameroon, Nigeria and refugee camps in Uganda’s South Sudan border, both the security situation and unavailability of funding has led us to pause these developments for the time being. We are also working to expand our reach within the three countries where we already work – all of which continue to have unmet needs for wider mental health support – and in which we have a long track record on which we continue to build. In Rwanda, we have expanded our work to include an entrepreneurship/livelihoods programme. In Sierra Leone, we have expanded our provision of epilepsy medication and the number of self-help groups we support. In Uganda, we have expanded geographically to provide our services to two new sub-counties which previously had little to no mental health support.

3. Achievements and performance

RWANDA

2022 highlights included:

NETWORK FOR AFRICA

TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT) FOR THE YEAR ENDED 31 DECEMBER 2022

Background

The 1994 Genocide against the Tutsi in Rwanda resulted in the killing of an estimated 1,000,000 people in just 100 days. The long-term impact has been devastating. Many women head households, some are single mothers, rape survivors and others are locked in land ownership disputes with relatives who seized their parents’ land after the genocide.

The legacy of the genocide has had a profound impact on people’s mental health, leaving many living with depression, anxiety or post-traumatic stress disorder (PTSD) - around 26% of the population are estimated to suffer from PTSD (BMC Psychology 2020). Mental ill-health is even more prevalent in the most vulnerable groups in Rwanda, including women who are victims of sexual violence, widows and those infected with HIV. Meanwhile, Rwanda has 39.8 mental health workers per million people (WHO 2020).

Rwanda ranks 165 out of 191 nations in poverty, provision of health and education and quality of life on the 2023 UN Human Development Index, and 39% of people live in extreme poverty (World Poverty Map 2022).

Mental Health - Peer Counselling Programme

The peer counselling programme helps approximately 250 young genocide survivors every year to address their post-traumatic stress disorder by providing a safe environment where they can share and talk about their trauma and experiences.

At the beginning of 2022, 273 programme participants were recruited (140 men, 133 women), from the southern and eastern provinces. They formed themselves into 12 peer counselling groups, and selected 24 Peer Support Counsellors (PSCs) – 1 man and 1 woman per group. The PSCs’ role was to implement and moderate peer counselling sessions, and refer individuals to the counsellors for extra support if needed. They met as peer support groups every two weeks. The PSCs received training to carry out this role, supported by the project’s counsellors.

The PSCs were the ‘eyes and ears’ of the group participants, and offered extra support e.g. home visits where needed and alerted SURF’s counsellors to any issues that needed their intervention. Over the course of the year, 114 participants (35 men, 79 women) received individual counselling (842 counselling sessions in total); 298 participants (88 men, 210 women) were visited at home and 15 family conflicts were resolved as a result of home visits.

Social networking between participants increased confidence and trust between group members, and saw some carrying out extra activities in their community, including small building projects for group members and helping others with cultivating crops and vegetable gardens. In addition to the obvious benefits of group counselling, the participants mentioned the benefits of sharing their individual experiences and a reduction in isolation which gave them hope for the future. Local government/leaders noted the positive changes in the participants, for example a reduction in drug use, starting income generating activities and participating in community activities. This was echoed by community members who noted a reduction in conflict and positive behaviour change.

NETWORK FOR AFRICA

TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT) FOR THE YEAR ENDED 31 DECEMBER 2022

Livelihoods - Entrepreneurship Programme

In March 2022, after receiving regular reports about the poverty experienced by the group counselling participants, and understanding the link between poverty and poor mental health, we launched an entrepreneurship training programme backed up by access to loans to start small businesses. 49 ‘graduates’ of the peer counselling programme (22 women, 27 men) were recruited. The selection of participants was based on the individuals’ business experience and their business plans. The programme has been designed to build confidence in and knowledge of income-generating activities through training and support, exposure to small, successful businesses and to provide a more rigorous understanding of all aspects of the business cycle. The training took place once a week over two months and covered topics such as support groups, savings, writing business proposals, how to work with financial institutions, market analysis, customer care, competition and marketing.

After the training, the participants wrote their business plans for submission to the microfinance institution. 43 participants decided to apply for loans, and 6 decided not to, but instead used their training skills to start small businesses. 24 participants started small businesses using their savings and, and 25 were doing some farming activities, whilst waiting for a decision regarding their micro-loan applications. If successful, some of them may use the loans to expand their existing businesses rather than starting new ones.

N4A contributed £5,000 (RWF 6,810,000)[2] to the loan guarantee fund, and 14 loans were awarded in 2022. The microfinance institution that is managing the micro loans is cautious so the approvals process in awarding loans is slow. However, N4A will make a further contribution to the loan fund in 2023 which will enable more participants to start their businesses.

Following discussions with SURF and feedback from the participants, we have decided to operate the existing entrepreneurship programme as a 3-year pilot project, providing one year’s counselling support in the peer counselling programme, followed by entrepreneurship training and livelihoods development with a third year of livelihood consolidation and support. We will review the programme during 2023 and make any necessary adjustments. Those who have received micro-loans have started repaying them, and the focus will now be on securing loans for those who have applied but have not yet received them. We hope that this extra time will strengthen the participants’ businesses and open up faster access to securing loans. It will also give N4A and SURF longer to measure the impact and to raise more money for this project. Businesses that have so far been awarded loans include sorghum soft drinks; chicken farming; fruit farming; carpentry; opening a bar; mobile money; pig farming; a boutique; and selling crops.

Training and development

2 Based on an exchange rate in January 2022 of £1 = RWF1,362

NETWORK FOR AFRICA

TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT) FOR THE YEAR ENDED 31 DECEMBER 2022

Challenges

Looking ahead – This programme is replicable and scalable, funding permitted. The demand is there, and we would like to secure funding to double the number of project participants and provide on-site childcare. The peer counselling programme has been running for some years now and the model works well and would be easy to replicate in new areas in Rwanda. We will be studying the outcomes of the pilot entrepreneurship programme and will be making any necessary adjustments, before rolling this programme out to a new set of participants.

Thanks – We would like to thank the Blackfriars Overseas Aid Trust for supporting the Entrepreneurship Programme. We would also like to thank all those who donated to our Big Give Appeal: The Step Up Fund, Colin Booth, Carol Bryson, Philippa Clegg, Jeremy and Marcia Finer, Dr Max Gibbs, David Gye, Annabel Harris, Mark Harris, Melanie Harris, Serena Heller, Micheal Jacob, Sophie McCann, Lesley Pavincich, Joanne Ryan, Julie Schneringer, Hannah Silverman, Mr & Mrs H Tinsley, Mark Tinsley, Olivia Warham and Robert Woodfield.

SIERRA LEONE 2022 highlights included:

NETWORK FOR AFRICA

TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT) FOR THE YEAR ENDED 31 DECEMBER 2022

Background

Sierra Leone’s civil war, the worst Ebola outbreak in history, the economic and social impacts of the Covid-19 pandemic and the war in Ukraine (with implications for local food costs/security), together with extreme poverty, have had a profound impact on people’s mental health. During the civil war, over 50,000 people lost their lives while over 10,000 children were recruited as soldiers.

Yet mental healthcare provision is very scarce, with just 3.5 mental health professionals per million people (WHO 2020). There has been a longstanding initiative to repeal and replace Sierra Leone’s “outdated, derogatory and discriminatory” colonial-era 1902 Lunacy Act, (Amnesty International 2021) however this is yet to happen. Amputation of civilians was a brutal and common practice employed by rebel soldiers during Sierra Leone’s civil war, with as many as 27,000 victims (Queen Margaret University 2018). After the end of the war, many surviving amputees and their families were offered housing in ‘camps’ in Port Loko district, yet beyond this they have received very little long-term support in the subsequent two decades.

Sierra Leone ranks 181 out of 191 countries in the 2023 UN Human Development Index, and 36% of the population lives in extreme poverty on below $1.90/day (World Poverty Map 2022).

Mental Health

During 2022, mental health clinics were held monthly by Conforti and the district mental health nurse in community health centres, and were attended by 396 people (153 male, 243 female). Meanwhile 489 clients (235 male, 254 female) received counselling by Conforti. Of these 41% were diagnosed with depression, 24% with stress, 20% had epilepsy, and the rest were suffering from substance abuse, PTSD, anxiety or psychosis. Of the clients receiving counselling during 2022, 53% have exhibited a reduction in anxiety symptoms, and 31% have experienced a reduction in depression symptoms.

While we initially provided epilepsy medication at no cost to clients, during 2022 Conforti introduced a nominal level of cost recovery for epilepsy medication, in order to ensure the long-term sustainability of provision - with the support of the clients themselves, the mental health nurse and the district medical officer. Clients are asked to contribute SLE 10/month if they can afford it, while it remains free for those who cannot, at Conforti’s discretion. At the end of 2022, 30% of people with epilepsy who Conforti supports with medication are managing to pay, largely thanks to their livelihoods and village savings and loan associations (VSLAs). We are monitoring the level of income from this and will use it to expand provision of epilepsy medication further. Demand remains high, in part because people with epilepsy and their families who had previously stayed hidden have seen the impact of medication and the associated reduction in stigma, who are now coming forward for treatment.

Livelihoods

By December 2022, each of the SHG members had saved an average of SLE 290 (GBP 12.61)[3] , contributed SLE 240 (GBP 10.43) to their group VSLA capital (from which funds are loaned to group members), and contributed an average of SLE 15 (GBP 0.65) to the collective fund, used for group meeting expenses. Overall, the value of the SHGs’ savings plus capital has increased from SLE 91,716 (equivalent to GBP 3,987.65 at the December 2022 exchange rate) in December 2021, to SLE 196,867 (GBP 8,559.43) in December 2022 – an increase of 115%. This is after 8-9 months of livelihoods activity. Some of the SHGs decided to widen the membership of their VSLAs to a few additional members who are also Conforti clients with mental illnesses/epilepsy and their carers. They took the decision to do this once they had paid enough into their group savings to provide SLE 400 to each new group member (the same amount per person that the original group members received). They took this decision in response to the increasing hardship in their communities, together with the fact that they were successfully growing their group capital. With Conforti’s support, existing SHG members trained newer members in SHG management and processes, VSLAs and livelihoods, drawing on the ‘training of trainers’ training they had received in 2021.

3 Based on an approximate December 2022 rate of £1=23 SLE (this rate changes frequently)

NETWORK FOR AFRICA

TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT) FOR THE YEAR ENDED 31 DECEMBER 2022

Training and development

Challenges

NETWORK FOR AFRICA

TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT) FOR THE YEAR ENDED 31 DECEMBER 2022

Looking ahead

Conforti will be expanding its provision of epilepsy medication in 2023, from 56 to 139 people with epilepsy, with a plan to expand this further using funds gathered through cost recovery from those who can afford it. We have also supported the formation of 6 new SHGs for people with mental illness/epilepsy and their carers in our project areas, who will be receiving training, savings boxes and leger books and ongoing support to enable them to get started on group savings. We do not yet have funding for income generating activities for the new SHGs, but will apply for these in due course.

In response to feedback from the team, and data on the lack of male attendance with their female partners at the maternal health clinics, we will be working with Conforti in 2023 to specifically address the gender dynamics of mental health issues in their communities.

We will be developing a strategic plan with Conforti to inform the future of our work in Sierra Leone, including the potential for expansion of the work. Conforti was given the award for “Outstanding Performance in the NGO Sector” in the December 2022 Sierra Leone NGO awards, in recognition of its work in Port Loko district, which we will be building on in the strategic plan.

Thanks – We would like to thank the Addax and Oryx Foundation and the Pro Victimis Foundation for their continued support. We would also like to thank those supporters who kindly donated to our motorbike appeal for Sierra Leone: Veronia & Stafford Houghton, Melanie Harris, Mary Harvey, Elisabeth Weber, Paul Warwick and Pell & Nancy Tanner.

UGANDA

2022 highlights included:

Background

Agago District, a remote area in northeast Uganda, was a battleground for brutal conflict between the Lord’s Resistance Army (LRA) and the Ugandan army (UPDF) for more than 20 years from the late 1980s. The LRA killed and terrorised thousands of civilians, and abducted at least 30,000 children to be soldiers, porters and sex slaves (Wilson Center 2018). Some 1.7 million internally displaced people (IDPs) were herded into overcrowded IDP camps, ostensibly for their own safety, yet without any infrastructure, adequate protection or sanitation, leaving them vulnerable to abuse from both the LRA and UPDF, and prone to sickness and starvation. This protracted conflict left a legacy of severe and widespread mental health issues including post-traumatic stress disorder (PTSD), depression and anxiety as well as widespread HIV.

Uganda ranks 166 out of 191 countries in the 2023 UN Human Development Index, and 32% of the population lives in extreme poverty (World Poverty Map 2022), with the north of the country being poorer as a legacy of the LRA conflict. Uganda has 25.7 mental health professionals per million people (WHO 2020).

NETWORK FOR AFRICA

TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT) FOR THE YEAR ENDED 31 DECEMBER 2022

Mental health

In 2022 mental health services were provided in six sub-counties in Agago District. We have continued to provide mental health support in the four sub-counties where we have had a presence since 2019 - Kalongo Town Council, Lukole, Paimol and Wol – while in March 2022 we added two new sub-counties - Adilang and Lapono - where we started providing mental health services funded by a new 3-year grant from Fondation d’Harcourt. Across all six sub-counties, 823 people with mental illness/epilepsy (PMIEs) attended monthly mental health clinics for treatment; 305 clients received counselling; and 205 were visited at home by the mental health team. Community awareness raising sessions in the two new sub-counties were attended by 946 people. Attendance has been so high at the Adilang and Lapono mental health clinics that BNUU has started running satellite mental health clinics in smaller health centres, to meet demand. Following a training programme for 146 village health team members, they are now able to raise awareness in their communities and encourage people to come forward for treatment.

Livelihoods

2022 saw the final year of both the National Lottery Community Fund’s and the Charles Hayward Foundation’s grants, which between them had funded livelihoods for 35 self-help groups in four sub-counties, comprising 621 PMIEs and caregivers. These self-help groups had been established in 2020 and had developed out of groups of PMIEs and their caregivers who had met each other at the monthly mental health clinics. Across both cohorts by the end of 2022, 68% of participants were running small retail businesses, and 38% had diversified into livestock – such as rearing of poultry, cattle, goats and pigs - and crop farming – such as beans, sorghum, maize, peas, groundnuts (peanuts), millet, sesame, sunflower and soya beans. 69% of participants diversified their IGAs in order to maintain their income during economic turbulence, by spreading risk.

All of the 25 National Lottery funded self-help groups had had their livelihoods boosted by a grant from the Kenneth Miller Trust at the end of 2021 to provide aubergine and okra seeds to cultivate vegetable gardens. 2022 saw this investment produce good results, which in spite of initial set-backs because of extreme heat and late rains had an enormously positive impact, staving off food shortages with enough excess to generate modest sales and extra income. An unexpected benefit was the pride the participants derived from cultivating their vegetables, with a corresponding bonus impact on their well-being. This is something we are going to try to continue to provide.

Across the duration of the 3-year National Lottery project, PMIEs experienced on average a 602% increase in their monthly savings, and caregivers an increase of 481%. The impact of the livelihoods provided by the Charles Hayward Foundation was less dramatic as it was a 1-year project, but still saw an increase in savings of 103% for PMIEs and 57% for caregivers.

A clear impact of the livelihood projects, and the resultant increase in savings has been the successful establishment of drug banks. These are dedicated savings funds that PMIEs can access should free medication at the health centres run out. They are key to avoiding relapses in mental illness and were mentioned frequently by participants during focus group discussions during the evaluation process of the National Lottery grant at the end of 2022.

The evaluation of the National Lottery project (currently in draft), was positive and supportive of the clear impact that livelihoods have had on PMIEs and caregivers. It draws out some useful recommendations, including that the model employed through the project (i.e. combining livelihoods support with ongoing mental health and stigma reduction support) is clearly effective, and should be used when expanding/replicating the programme; that beneficiaries should be supported to diversify their income generating activities, as they did in this project, to build their resilience against economic shocks; kitchen garden projects (i.e. by providing beneficiaries with agricultural inputs and seeds) should be included alongside income generating activities in future projects, to help bolster food security and safeguard income generating items.

NETWORK FOR AFRICA

TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT) FOR THE YEAR ENDED 31 DECEMBER 2022

Training and Development

Challenges

Looking ahead

BNUU is growing and developing as a Ugandan mental health organisation, and is really making a difference to the mental health landscape in Agago District, where it now has a presence in six sub-counties. It recently received its first grant from Grand Challenges Canada, to pilot mental health services in schools in four subcounties in Agago District. This is a huge step forward in terms of BNUU’s own growth and its impact. We are very proud of its achievements. When the Grand Challenges work has started, BNUU will then be providing community mental services in a total of 10 sub-counties in Agago District. It has a young and talented team, who are invested in provided in improving mental health services in their community. We will continue to support their work, adding value in the best way that we can through support with grant writing, safeguarding, on-line presence and social media, training, strategic planning, monitoring and evaluation and finance.

Thanks – We would like to thank The National Lottery Community Fund, the Charles Hayward Foundation and Fondation d’Harcourt.

NETWORK FOR AFRICA

TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT) FOR THE YEAR ENDED 31 DECEMBER 2022

4. Safeguarding

N4A believes that everyone we come into contact with, regardless of age, gender, identity, disability, sexual orientation or ethnic origin has the right to be protected from all forms of harm, abuse, neglect and exploitation. N4A will not tolerate abuse and exploitation by staff or associated personnel. We expect all staff contracted by N4A to abide by our safeguarding and associated policies. This includes staff working for our implementing partner organisations who are actively involved in the delivery of programmes and projects designed and funded by N4A. This also applies to associated personnel whilst engaged with work or visits related to N4A, including but not limited to the following: consultants; volunteers; contractors; programme visitors including journalists, celebrities and politicians. We will continue to actively engage with safeguarding developments and make sure that our policies are kept up to date. The following policies are available on our website: www.network4africa.org:

We will be facilitating some specialist safeguarding training in 2023 for our project partners in Sierra Leone and Uganda. This will likely be a 5-day training course led by local practitioners, with regular follow-up and refresher training from our mental health consultant trainers in both countries.

5. Fundraising

N4A focuses its fundraising on trusts and foundations and high value fundraising. This was decided jointly by the trustees and staff as offering the best return on investment, given N4A’s limited in-house capacity for fundraising, and its small supporter database. Its founder, Rebecca Tinsley is hugely supportive with her relationship fundraising both in the UK and the USA. N4A actively engages in fundraising via the annual Big Give Appeal and every second year with the London Marathon as well as other appeals through its social media and newsletters.

The UK funding landscape has been challenging over the past few years. Previous funders who we could rely on for repeat small grants, are either reducing or stopping their contributions. The merger of the UK Government’s Department for International Development (DFID) with the Foreign and Commonwealth Office (FCO) into the UK Foreign, Commonwealth and Development Office (FCDO) in September 2020, the ongoing impact of the Covid-19 pandemic on funds available for international development, and the UK Government’s reduction of Overseas Development Assistance (ODA) from 0.7% to 0.5% of gross national income, have all contributed to a continuing reduction in expenditure on international development in the UK. Whilst we don’t have any government grants, the opportunity to apply for them has been drastically reduced. This is worsened by competing demands domestically for a smaller funding pot.

We are also aware of the growing movement from funders to fund in-country, and continue to adapt our fundraising and support our project partners to meet this development, as well as having an active voice in the ongoing debate, such as through our membership of the Bond mental health steering group (bond.org.uk), and using our position to raise our project partners’ voices on this topic. Making this switch is not a straightforward process however. Small community-based organisations (CBOs) that are implementing a lot of the work on the ground, are not large or developed enough to navigate the complex world of grant applications, nor do they have the in-house resources to meet the rigorous reporting requirements alone. N4A is seeking to ensure its local partners’ own voices are heard in this debate, for example through sharing their views with the Bond group and in blog posts, to try and prevent the potential abandonment of smaller CBOs by large funders because of local infrastructure and organisational issues.

Where possible, we try to ensure that donations are unrestricted, in order to support our running costs and to allow some flexibility in project priorities. We submit, wherever possible, full-cost recovery budgets to trusts and foundations to reflect the true cost of our programmes and to recover some of our overheads. Some, however have a policy of not funding any overheads. Meanwhile, we are actively seeking out new grant-making trusts and foundations, and hope that the increased interest in mental health provision may open a few new funding avenues for N4A.

NETWORK FOR AFRICA

TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT) FOR THE YEAR ENDED 31 DECEMBER 2022

6. Strategic Plan

Network for Africa has a three-year strategic plan covering the period 1 January 2021 – 31 December 2023, against which we base our plans and progress. We will be developing a new strategic plan for the period 2024-2027.

7. Online presence

We use our website (network4africa.org), Facebook, Twitter and email newsletters to communicate with current supporters, demonstrating the need for the work and its impact. We also use LinkedIn and Instagram to promote our projects and attract new supporters. We regularly publish blog posts about our work on our website and via our email mailing list, as well as using Twitter and Facebook to raise awareness of developments in global mental health and other relevant issues, and to engage with others who are posting about mental health and development. We have also supported our partner in Uganda to have its own online presence, by helping them set up their website (bnuu.org) and Instagram page, as well as helping them to post news of work on their Facebook page.

8. Financial review

Our annual accounts for 2022 saw us deliver a surplus of £97,114 against the budgeted deficit of £22,910, providing a positive variance of £120,024 as a result of securing two unbudgeted grants and a regular donor doubling their annual donation to our unrestricted funds. The majority of this new grant income has significantly increased our restricted reserves and is destined for Sierra Leone and Uganda in 2023, We ended 2022 with a healthy bank balance of £181,405. At the end of 2022 our combined reserves were £191,568 (£94,454 in 2021) of which £116,401 is restricted to our ongoing projects for future disbursement and £75,167 is unrestricted (£54,916 in 2021).

9. Risk

We have examined the major risks to which Network for Africa is exposed and we review them at each Board meeting. The CEO and the Chair, under the supervision of the Board, maintain the Risk Register. Below is an overview of the major financial and operational risks we were facing at the time of writing this report (April 2023).

NETWORK FOR AFRICA

TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT) FOR THE YEAR ENDED 31 DECEMBER 2022

Risk Explanation Impact Probability Management
Loss of key staff
at projects		 Bigger international NGOs
can offer higher salaries and
some posts e.g. senior
management positions can
command large salaries, far
higher than N4A is able to
pay. In Uganda we have lost
several key postholders at
our partner BNUU to INGOs.		 High High Monitor this closely and keep in
close contact with the
programme managers. Offer
one-off compensation
payments where possible, and
develop a strategy for offering
salary increments, wherever
possible.
Funding shortfall
for the Rwanda
peer counselling
and
entrepreneurship
project.		 We struggle to secure a 3-
year grant to properly fund
this programme of work,
which prevents us from
investing in it properly.		 High High Focus on finding longer-term
funding, in addition to relying on
small repeat grants. Develop a
longer-term strategy for
expanding the project so that
we have a good pitch for
investment. Include the peer
counselling, entrepreneurship
and childcare components.
Inflation in
Rwanda, Sierra
Leone and
Uganda
increases project
budgets		 Inflation is running high in
Rwanda and Sierra Leone.
In particular the price of fuel
in Sierra Leone is impacting
on the cost of reaching
participatory areas which
cover huge distances.		 High High Monitor exchange rate gains
and check with funders as to
whether we can use any gains
to offset the impact of inflation.
Lack of funding
opportunities in
the UK		 The current statutory funding
pool has been shrinking
including the reduction in
available funds at the FCDO
for international
development.		 High High Focus on funding opportunities
on poverty reduction and the
impact on mental health.
Funding
shortfalls		 Whilst we currently have
adequate reserves we are
aware that our Rwanda
programme is not fully
funded with no long-term
grants secured.		 High High Research and apply for 3-year
grants for the Rwanda
programme. Continue to review
finances and continue to carry
out stress tests on our finances.
Ensure that monitoring and
evaluation clearly demonstrates
the programme’s impact.
Climate change
affects food
production and
causes food
insecurity and
inflation		 Increasingly unpredictable
weather patterns make it
harder to guarantee harvests
that provide much needed
income and a source of food
for clients. Bad diet and food
shortages negatively impact
on the mental health of
clients, especially those on
medication. Poverty creates
stress and anxiety that can
trigger mental illness.		 High High Strengthen livelihood
opportunities that are not
dependent on agriculture.
Provide items for cultivation of
vegetable gardens to mitigate
against food shortages and
provide potential extra income.
Keep abreast of research and
developments relating to
climate change and mental
health.

NETWORK FOR AFRICA

TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT) FOR THE YEAR ENDED 31 DECEMBER 2022

The weakening
of the £ sterling
removes
exchange rate
gains		 We have seen the weakening
of the £ sterling weaken
exchange rate gains in
Rwanda and Uganda, which
previously afforded budget
flexibility to meet the impact
of inflation. Project budgets
that were calculated on
previous exchange rates are
now running over budget.		 High High Keep in close contact with our
foreign exchange brokers and
forward buy currency when
advantageous to do so to
hedge against exchange rate
losses.
Statutory
funders shift
international
funding to the
UK e.g. National
Lottery
Community
Fund		 The strategy changes and so
projects that stood a
reasonable chance of
securing long-term funding
have that option withdrawn.		 High High Maintain the relationship with
previous grant managers as
their strategy may change
again in the future. Try to
decentralise functions and
support our project partners to
apply for grants themselves.
Not positioned
to take
advantage of
funding
opportunities		 N4A needs to be sufficiently
resourced to undertake new
project development.		 High Medium Support out project partners
to develop project proposals
and to apply for grants from
funders that will only fund ‘in-
country’.
Loss of key staff
at N4A		 N4A has a very small staff
team and any staff losses
would pose a threat to
delivery of projects.		 High Unknown Ensure that there are
appropriate consultants to
add support if and when
necessary. Ensure that N4A
offers inflation proof pay rises
where possible that recognise
talent. Enable flexible
working. Provide continuing
professional development and
other opportunities to
encourage staff retention.

10. Reserves policy

The trustees have established a policy whereby the intention is that unrestricted funds should be maintained at a level equivalent to a minimum of three months’ core operating costs (£48k). This is currently on track.

NETWORK FOR AFRICA

TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT) FOR THE YEAR ENDED 31 DECEMBER 2022

11. Plans for the future

Plans for 2023 include:

Programmes:

General – Explore other options for providing start-up capital for self-help groups e.g. universal basic income; complete the mental health network and mapping of mental health provision in Rwanda, Sierra Leone and Uganda; support our project partners with training in fundraising and grant writing; work with our project partners to develop their online presence; refine Network for Africa’s mental health model for each operational area; continue to develop strategic partnerships with other NGOs e.g. Health Poverty Action, to enable consortium funding bids, shared learning and increased support in-country; keep safeguarding policies up to date and maintain regular dialogue with project partners and share training materials with them; continue to develop Network for Africa’s profile and voice in the mental health NGO community; continue to refine our mental health training model that can be shared with other organisations; develop a new 3-year Strategic Plan; continue to visit the projects now that Covid restrictions have been lifted.

12. Structure, governance and management

Network for Africa is registered as a company limited by guarantee (without share capital) no. 06317689 and a registered charity no. 1120932. Its governing instrument is its memorandum and articles of association. The directors are the members of the company and each member, during his or her membership or within one year afterwards, undertakes to contribute a sum not exceeding £1 to the assets of the company in the event of it being wound up.

The trustees, who are also the directors for the purpose of company law, and who served during 2022 were:

F Critien D Gye (Hon Treasurer) D Russell (Chair) R C Tinsley J Hogwood H Walters

NETWORK FOR AFRICA

TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT) FOR THE YEAR ENDED 31 DECEMBER 2022

New trustees are appointed as required and receive comprehensive induction on the activities of the charity. We carry out an annual audit of trustee skills to ensure that we have the required knowledge on the board.

We are developing a strategy for recruiting future trustees from the countries which we work, and/or with lived experience of the issues we exist to address. The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

How Network for Africa is run

Network for Africa is a charitable company, registered in England and Wales with both the Charity Commission and Companies House.

This structure, which is used by many charities, allows us to have all the advantages of charitable status, and simultaneously to limit the trustees’ liability through the company’s ‘limited’ status. As a charity and a company limited by guarantee, Network for Africa has no share capital and therefore cannot be owned by anyone.

The charity is governed by its Memorandum and Articles of Association, dated 19 July 2007.

A Board of Trustees heads Network for Africa. For company-law purposes, the trustees are also the directors of Network for Africa Ltd.

The Chief Executive Officer undertakes day-to-day management of the organisation. The Board of Trustees has authority over and responsibility for the organisation and acts as its legal guarantors. The effective involvement of the Board of Trustees is considered crucial to the success of Network for Africa and is dependent on shared goals, the development of sound and creative working practices and significant time commitments.

The Board meets four times a year, to assess the charity’s progress since the previous meeting, and to set milestones to be achieved by the next meeting. The CEO attends each Board meeting and provides an update to the Trustees on the charity’s progress, and assists in the setting of goals. Trustees also provide valuable assistance to the CEO and other members of staff when necessary. Current trustees are:

NETWORK FOR AFRICA

TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT) FOR THE YEAR ENDED 31 DECEMBER 2022

Staff team

Network for Africa has three permanent staff members:

In addition, we are supported by:

We use consultants to help with grant writing and reporting.

Volunteers

N4A’s success, work and growth would not be possible without the loyal support of our volunteers. We are so grateful to Rebecca Tinsley for her incredible fundraising and formidable writing skills; our Chair David Russell for his advice, support and encouragement of the staff; Dr. Barbara Bauer and Dr. Shelly Evans for their professional oversight of our mental health programming; Carrie Braes for her design skills; David Ferguson for his IT Support; Liam Dempsey for his development and maintenance of the BNUU website; Robert Woodfield for his financial overview of our operations; and Lily Nicholson for supporting BNUU’s forthcoming schools programme in Uganda.

13. Thanks

In addition to the donors recognised above, we would like also to thank our supporters in the UK:

Philippa Ball, the Bliss Family Trust, Michael Davis, Thomas Doughty, Rachel & Julian Hubbard, Hans Olsen, Christine Thomas, the Tinsley Charitable Trust, Mark Tinsley, the van Mesdag Fund, Audrey Migot-Adholla, Julia Wisdom, Howard White and two anonymous donors.

We also thank Nick Spayne for running the London Marathon and everyone who donated to his campaign – George Barclay, Sharon Batley, Lesley Eaton, Annabel Harris, Lady Morpeth, Andrew Spayne, Dominic Spayne, James Spayne, John Spayne, Julie Spayne, Lorna Spayne, Matthew Spayne, Rebecca Tinsley, Neil Warnick

We would also like to thank our supporters in the USA:

Michael Abate, Sara Aldape, All Saints-by-the-Sea Episcopal Church, American Online Giving Foundation, Tracy Bollag, David Boyd, Ken Collamore, Annabel Davis-Goff, Martha Elliott, Susan Gibson, Diane Giles, Mary Harvey, Jody & Mel Heyman, Jewish Communal Fund, Betsy and David Kain, Carol Kline, Richard Lamb, The Laurie Campbell Foundation, Stephen and Carol Lombardi, Stacey Lyon Goodlett, Bob Meltzer, Karen Pick, The Schwab Charitable Foundation, Brian Silverman, Sasha Spielvogel, Sharon Sutton, Pell Tanner, Paul Warwick, Elisabeth Weber and The Writer Family Foundation.

NETWORK FOR AFRICA

TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT) FOR THE YEAR ENDED 31 DECEMBER 2022

14. Disclosure of information to auditor

Each of the trustees has confirmed that there is no information of which they are aware which is relevant to the audit, but of which the auditor is unaware. They have further confirmed that they have taken appropriate steps to identify such relevant information and to establish that the auditor is aware of such information.

This report has been prepared having taken advantage of the small companies exemption in the Companies Act 2006.

The trustees’ report was approved by the Board of Trustees.

………………………………………………………………………..

D Russell Trustee

Dated: 22 June 2023

NETWORK FOR AFRICA

TRUSTEES’ RESPONSIBILITIES STATEMENT

FOR THE YEAR ENDED 31 DECEMBER 2022

The trustees (who are also directors of Network for Africa for the purposes of company law) are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare the financial statements for each financial year. Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

NETWORK FOR AFRICA

INDEPENDENT AUDITOR'S REPORT

TO THE TRUSTEES OF NETWORK FOR AFRICA

Opinion

We have audited the financial statements of Network for Africa (the 'charitable company') for the year ended 31 December 2022 which comprise the statement of financial activities, the balance sheet and the notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. lf we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

NETWORK FOR AFRICA

INDEPENDENT AUDITOR'S REPORT (CONTINUED)

TO THE TRUSTEES OF NETWORK FOR AFRICA

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of our audit:

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the directors' report included within the trustees' report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the statement of trustees' responsibilities, the trustees (who are also the directors of the charitable company for the purpose of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but ls not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

NETWORK FOR AFRICA

INDEPENDENT AUDITOR'S REPORT (CONTINUED)

TO THE TRUSTEES OF NETWORK FOR AFRICA

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

The primary responsibility for the prevention and detection of irregularities including fraud remains with those charged with governance and with management.

A further description of our responsibilities is available on the Financial Reporting Council's website at: https:// www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Use of our report

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Benjamin Hayes BSc FCA (Senior Statutory Auditor) For and on behalf of Wenn Townsend Chartered Accountants and Statutory Auditor

22 June 2023

NETWORK FOR AFRICA

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 DECEMBER 2022

Unrestricted Unrestricted Restricted Total Unrestricted Restricted Total
Notes Funds Funds Funds Funds Funds Funds
2022 2022 2022 2021 2021 2021
£ £ £ £ £ £
Income from:
Grants and donations3 150,403 325,099 475,502 117,782 217,236 335,018
Interest receivable 4 15 - 15 6 - 6
Total income 150,418 325,099 475,517 117,788 217,236 335,024
Expenditure on:
Raising funds 5 162 175 337 530 228 758
Charitable activities 6 124,425 253,641 378,066 148,719 199,011 347,730
Total resources expended 124,587 253,816 378,403 149,249 199,239 348,488
Net incoming/(outgoing)
resources before transfers 25,831 71,283 97,114 (31,461) 17,997 (13,464)
Gross transfers
between funds 13 (5,580) 5,580 - 5,229 (5,229) -
Net income/(expenditure)
for the year 20,251 76,863 97,114 (26,232) 12,768 (13,464)
Fund balances at
1 January 2022 54,916 39,538 94,454 81,148 26,770 107,918
Fund balances at
31 December 2022 75,167 116,401 191,568 54,916 39,538 94,454

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

NETWORK FOR AFRICA

BALANCE SHEET

AS AT 31 DECEMBER 2022

2022 2021
Notes £ £ £ £
Current assets
Debtors 10 27,338 14,295
Cash at bank and in hand 181,405 92,565
───── ─────
208,743 106,860
Creditors: amounts falling due
within one year 11 (17,175) (12,406)
───── ─────
Net assets 191,568 94,454
═════ ═════
Charity funds
Restricted funds 13 116,401 39,538
Unrestricted funds 75,167 54,916
───── ─────
Total charity funds 191,568 94,454
═════ ═════

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The accounts were approved by the Trustees on 22 June 2023.

D Russell Trustee

Company Registration No. 06317689

The notes on pages 26 to 34 form part of these financial statements

NETWORK FOR AFRICA

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022

1 Accounting policies Charity information

Network for Africa is a private charitable company limited by guarantee incorporated in England and Wales. The registered office is 14 St Mary's Street, Stamford, Lincolnshire, PE9 2DF. The nature of the charity’s operations and principal activities are included in the Trustees’ Report.

1.1 Accounting convention

The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011, the Companies Act 2006 and UK Generally Accepted Accounting Practice.

The financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements are presented in sterling which is the functional currency of the charity.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charitable company has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees' continue to adopt the going concern basis of accounting in preparing the accounts.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions imposed by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

1.4 Income recognition

All incoming resources are included in the Statement of Financial Activities (SoFA) when the charity is legally entitled to the income after any performance conditions have been met, the amount can be measured reliably and it is probable that the income will be received.

For donations to be recognised the charity will have been notified of the amounts and the settlement date in writing. If there are conditions attached to the donation and this requires a level of performance before entitlement can be obtained then income is deferred until those conditions are fully met or the fulfilment of those conditions is within the control of the charity and it is probable that they will be fulfilled.

Donated facilities and donated professional services are recognised in income at their fair value when their economic benefit is probable, it can be measured reliably and the charity has control over the item. Fair value is determined on the basis of the value of the gift to the charity. For example, the amount the charity would be willing to pay in the open market for such facilities and services. A corresponding amount is recognised in expenditure.

No amount is included in the financial statements for volunteer time in line with the SORP. Further detail is given in the Trustees’ Annual Report.

Investment income is earned through cash balances on account and includes dividends and interest which is recognised using the effective interest method.

NETWORK FOR AFRICA

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2021

1 Accounting policies (continued)

1.5 Expenditure recognition

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required and the amount of the obligation can be measured reliably. It is categorised under the following headings:

Irrecoverable VAT is charged as an expense against the activity for which expenditure arose.

Grants payable to third parties are within the charitable objectives. Where unconditional grants are offered, this is accrued as soon as the recipient is notified of the grant, as this gives rise to a reasonable expectation that the recipient will receive the grants. Where grants are conditional relating to performance then the grant is only accrued when any unfulfilled conditions are outside of the control of the charity.

1.6 Support costs allocation

Support costs are those that assist the work of the charity but do not directly represent charitable activities and include office costs, governance costs, administrative payroll costs. They are incurred directly in support of expenditure on the objects of the charity and include project management carried out at Headquarters. Where support costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with use of the resources.

Fundraising costs are those incurred in seeking voluntary contributions and do not include the costs of disseminating information in support of the charitable activities.

The analysis of these costs is included in note 7.

1.7 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.8 Financial instruments

The charitable company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charitable company's balance sheet when the charitable company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

NETWORK FOR AFRICA

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2021

1 Accounting policies (continued)

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charitable company's contractual obligations expire or are discharged or cancelled.

1.9 Employee benefits

When employees have rendered service to the charity, short-term employee benefits to which the employees are entitled are recognised at the undiscounted amounted expected to be paid in exchange for that service.

The charity operates a defined contribution plan for the benefit of its employees. Contributions are expensed as they become payable.

1.10 Foreign exchange

Transactions denominated in foreign currencies are recorded at the average rate ruling during the month of each transaction.

Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. All differences are included in net outgoing resources.

1.11 Tax

The charity is an exempt charity within the meaning of schedule 3 of the Charities Act 2011 and is considered to pass the tests set out in Paragraph 1 Schedule 6 Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes.

2 Critical accounting estimates and judgements

In the application of the charitable company's accounting policies, the trustees as the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

NETWORK FOR AFRICA

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2022

3 Income from grants and donations
Unrestricted Restricted
Total		 Total
funds funds
funds		 funds
2022 2022
2022		 2021
£ £
£		 £
Donations and gifts 6,591 21,343
27,934		 42,360
Grants 143,812 303,756
447,568		 292,658
───── ─────
─────		 ─────
150,403 325,099
475,502		 335,018
═════ ═════
═════		 ═════
4 Interest receivable
Unrestricted Unrestricted
funds funds
2022 2021
£ £
Interest receivable 15 6
═════ ═════
5 Raising funds
Unrestricted Restricted Total Total
funds funds funds funds
2022 2021
£ £ £ £
Online facility costs 162 175 337 758
═════ ═════ ═════ ═════
6 Charitable activities 2022 2021
£ £
Staff costs 120,674 81,966
Project payments 218,635 197,503
Consultancy 10,640 35,360
Printing, postage and stationery 550 -
Office rent and insurance 402 715
Sundries 1,326 1,257
Staff training and recruitment - 270
Website costs 1,511 1,699
Foreign currency exchange (gains)/losses (12,486) 454
Foreign travel costs 5,401 -
───── ─────
346,653 319,224
Share of support costs (see note 7) 26,313 23,106
Share of governance costs (see note 7) 5,100 5,400
───── ─────
378,066 347,730
Analysis by fund
Unrestricted funds 124,425 148,719
Restricted funds 253,641 199,011
───── ─────
378,066 347,730
═════ ═════

NETWORK FOR AFRICA

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022

7 Support costs

Support costs
Basis of Allocation Support Governance
costs costs 2022 2021
£ £ £ £
Accountancy Charitable activities 25,588 - 25,588 22,473
Payroll costs Charitable activities 383 - 383 378
Bank charges Charitable activities 342 - 342 255
Audit fees Governance - 5,100 5,100 5,400
───── ───── ───── ─────
26,313 5,100 31,413 28,506
═════ ═════ ═════ ═════
Analysed between charitable activities 26,313 5,100 31,413 28,506
═════ ═════ ═════ ═════

8 Trustees

None of the trustees (or any persons connected with them) received or waived any remuneration, benefits or reimbursement of expenses incurred, from the charitable company during the year.

9 Employees

Number of employees

The average monthly number of employees and full-time equivalent (FTE) during the year was:

2022 2021
Number Number
Chief executive officer 1 1
Staff 2 1
───── ─────
3 2
═════ ═════
Employment costs
2022 2021
£ £
Wages and salaries 102,911 70,353
Social security costs 6,527 3,274
Other pension costs 11,236 8,339
───── ─────
120,674 81,966
═════ ═════

Employee costs are allocated to restricted funds on the basis of the percentage of their time spent on each project.

There were no employees whose annual remuneration was £60,000 or more.

NETWORK FOR AFRICA

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2022

10 Debtors: amounts falling due within one year

Debtors: amounts falling due within one year
2022 2021
£ £
Other debtors 5,000 9,000
Prepayments and accrued income 22,338 5,295
───── ─────
27,338 14,295
═════ ═════

11 Creditors: amounts calling due within one year

Creditors: amounts calling due within one year
2022 2021
£ £
Other taxation and social security 3,341 1,872
Accruals 13,834 10,534
───── ─────
17,175 12,406
═════ ═════

12 Retirement benefit schemes

Defined contribution schemes

The charitable company operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charitable company in an independently administered fund.

The charge to the statement of financial activities in respect of defined contribution schemes was £11,236 (2021: £8,339). Costs have been allocated between restricted and unrestricted funds on a percentage of employee time spent.

NETWORK FOR AFRICA

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2022

13 Restricted funds

The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:

Year ended 31 December 2022

Year ended 31 December 2022
Movement in funds
Balance at 1 Incoming Resources Transfers Balance at 31
January resources expended December
2022 2022
£ £ £ £ £
SURF Rwanda
- Group Counselling - 25,244 (33,744) 8,500 -
- Entrepreneurship 4,000 4,000 (4,000) - 4,000
- Childcare 1,000 - - - 1,000
Livelihoods Uganda 13,417 222,231 (157,755) (1,748) 76,145
Mental Health Port Loko 21,121 71,424 (56,117) (1,172) 35,256
Motorcycle Appeal - 2,200 (2,200) - -
───── ───── ───── ───── ─────
39,538 325,099 (253,816) 5,580 116,401
═════ ═════ ═════ ═════ ═════
Year ended 31 December 2021
Movement in funds
Balance at 1 Incoming Resources Transfers Balance at 31
January resources expended December
2021 2021
£ £ £ £ £
SURF Rwanda
- Group Counselling - 37,578 (34,862) (2,716) -
- Entrepreneurship - 4,000 - - 4,000
- Childcare - 1,000 - - 1,000
Mental Health Uganda - 9,936 (9,936) - -
Livelihoods Uganda 26,770 112,057 (122,342) (3,068) 13,417
Mental Health Port Loko - 47,450 (26,988) 659 21,121
Vegetable Gardens Uganda - 5,215 (5,111) (104) -
───── ───── ───── ───── ─────
26,770 217,236 (199,239) (5,229) 39,538
═════ ═════ ═════ ═════ ═════

SURF Rwanda is a project that addresses post-traumatic stress disorder, depression and anxiety in young survivors of the Genocide against the Tutsi in Rwanda, through counselling.

Mental Health Uganda is a project that will improve mental health services for vulnerable and disadvantaged people in Freetown and Port Loko in Sierra Leone by developing and supporting existing community structures.

Livelihoods Uganda is a grant received from the National Lottery Community Fund to provide training and livelihoods to the people with mental health conditions who we have been supporting through the Comic Relief grant.

Mental Health Port Loko is a project that will improve mental health services for vulnerable and disadvantaged people in Port Loko in Sierra Leone by developing and supporting existing community structures.

Vegetable Gardens Uganda is a project to help 442 beneficiaries in northern Uganda to plant vegetable gardens and avoid food shortages inflicted by Covid-19. Our participants will have enough to feed their families, and any extra can be sold locally to generate some additional income. We also want to provide extra soap and handwashing facilities so that our clients can meet in safety.

Motorcycle Appeal is an appeal to raise funds to purchase a new motorcycle for the team in Port Loko. The appeal was so successful that the purchase of three new motorcycles was possible.

All projects are described in more detail in the Trustees' Report.

NETWORK FOR AFRICA

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2022

14 Analysis of net assets between funds
Year ended 31 December 2022
Unrestricted Restricted Total
funds funds funds
2022
£ £ £
Fund balances at 31 December 2022 are
represented by:
Net current assets 75,167 116,401 191,568
───── ───── ─────
75,167 116,401 191,568
═════ ═════ ═════
Year ended 31 December 2021
Unrestricted Restricted Total
funds funds 2021
£ £ £
Fund balances at 31 December 2021 are
represented by:
Net current assets 54,916 39,538 94,454
───── ───── ─────
54,916 39,538 94,454
═════ ═════ ═════

15 Status

The company is limited by guarantee and does not have a share capital. The directors are members of the company and each member, during his or her membership or within one year afterwards, undertakes to contribute a sum not exceeding £1 to the assets of the company in the event of it being wound up.

NETWORK FOR AFRICA

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2022

16. Related party transactions

Remuneration of key management personnel

Remuneration of key management personnel
2022 2021
£ £
Aggregate compensation 59,534 57,892
═════ ═════

Transactions with related parties

During the year the charitable company entered into the following transactions with related parties:

Trustees (and their spouses) donated a total of £4,000 to the charitable company in the year (2021: £10,100).

Key personnel management, who are not trustees, donated a total of £1,000 to the charitable company in the year (2021: £80).

During the year the charitable company entered into the following transactions with other related parties:

The charitable company received donations of £100,000 (2021: £65,000) from the Tinsley Charitable Trust, a charity in which R C Tinsley is a trustee.

R C Tinsley is a trustee of Waging Peace Charitable Trust. Network for Africa and Waging Peace Charitable Trust previously shared premises. Rent of £nil (2021: £262) was recharged to Waging Peace Charitable Trust by the charitable company.

D Russell is a consultant at SURF. During the year payments totaling £37,568 (2021: £34,634) were made to SURF to help fund the SURF Rwanda counselling project.